Supplementary Provisions, Article 27Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 12, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, as amended by the provisions of the preceding Article, apply to corporation tax for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date.
前条の規定による改正後の租税特別措置法の一部を改正する法律附則第十二条第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。